https://www.taxtmi.com/caselaws?id=448447 Payments to non-resident service providers for installation and testing work were treated as outside Indian tax chargeability because the services were used for offshore business and income from a source outside India, and the India-USA treaty make available condition was not met; accordingly, no withholding obligation arose and section 40(a)(i) disallowance was not attracted. Bad debts were allowed where the amounts had been written off in the books and had been taken into account in earlier income computation. A provision for professional charges was disallowed because the liability had not crystallised and remained unascertained. Employees' contributions to PF and ESI paid after the statutory due date were held not deductible merely because they were paid before filing the return. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 20 Jan 2026 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448447 Payments to non-resident service providers for installation and testing work were treated as outside Indian tax chargeability because the services were used for offshore business and income from a source outside India, and the India-USA treaty make available condition was not met; accordingly, no withholding obligation arose and section 40(a)(i) disallowance was not attracted. Bad debts were allowed where the amounts had been written off in the books and had been taken into account in earlier income computation. A provision for professional charges was disallowed because the liability had not crystallised and remained unascertained. Employees' contributions to PF and ESI paid after the statutory due date were held not deductible merely because they were paid before filing the return. Case-Laws Income Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448447